The MP upgrade relates to digital to analog conversion and is done to the disc players only, I believe. Let me know if I'm wrong.
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finally got it back from ayre, still to early for a complete review, but more detail,and better soundstage. returned with new badging, a new remote and power cord. honestly i dont remember mine looking this clean. it took awhile but i can already say it was worth the money, ive spent more on tweaks and got less bang for the buck. ill give it a couple of weeks of break in and give an update.